Exhibit 107

  

Calculation of Filing Fee Table

Form S-8 

(Form Type) 

  

Phio Pharmaceuticals Corp. 

(Exact Name of Registrant as Specified in Its Charter) 

  

Table 1: Newly Registered Securities

  

Security Type

Security Class Title

Fee Calculation

Amount Registered (1)

Proposed Maximum Offering Price per Unit (2)

Maximum Aggregate Offering Price (1)

Fee Rate

Amount of Registration Fee

Fees to be Paid

Equity

Common Stock, par value $0.0001 per share

Other

125,500

$1.37

$171,935

0.00011020

$18.95

Total Offering Amounts

$171,935

$18.95

Total Fees Previously Paid

–

Total Fee Offsets

–

Net Fee Due

$18.95

  

(1)  Pursuant to Rule 416 under the Securities Act of 1933, as amended, or the Securities Act, this registration statement also covers any additional securities that may be offered, issued or become issuable in connection with any stock split, stock dividend or similar transaction or pursuant to anti-dilution provisions of any of the securities. 

  

(2)  Calculated pursuant to Rule 457(h) of the Securities Act, solely for the purpose of computing the amount of the registration fee, based on a per share price of $1.37, the average of the high and low prices of the registrant’s common stock quoted on The Nasdaq Capital Market on September 26, 2023.